Search
City of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Corinth Central School District – Financial Condition (2015M-68)
… July 1, 2012 through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga … Corinth Central School District Financial Condition 2015M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428XVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town … appropriately and effectively." Village of Massapequa Park – Claims Audit and Leave Accruals (Nassau County) The … Town of Porter – Sewer Billings to Fort Niagara State Park (Niagara County) The town did not follow the contract …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1987
State Agencies Bulletin No 1987
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
State Agencies Bulletin No 1990
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Secretary-Treasurer did not file annual financial reports with OSC from 2010-13. The Board did not conduct an audit of … the 2013 fiscal year. The Board provided the fire chief with an annual stipend for mileage incurred while responding … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Otsego County – Cost of Temporary Housing (2015M-97)
… of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for … January 1, 2013 through December 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is governed by an elected 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Claryville Fire District – Budgeting Practices (2014M-59)
… supplies. Develop a written long-term capital plan that details anticipated equipment replacement needs based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and … 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… or quotes for professional services is required. Bid specifications for equipment costing $170,470 may have been … the procurement of professional services. Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Locust Valley Central School District – Competitive Quotes (2016M-131)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Village of Mill Neck – Financial Management (2014M-358)
Village of Mill Neck Financial Management 2014M358
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Opinion 96-13
… may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers … may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers … is a member of, or receiving a retirement allowance from, the State Employees' Retirement System. Indeed, section …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Town of Batavia – Water and Sewer Operations (2018M-12)
… whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual … Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12State Comptroller DiNapoli Releases Municipal Audits
… (2016M-318) County officials properly oversaw the water testing performed by the public water supplies and generally …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were properly … the one year period ending December 31, 2012. Background Aspire provides a wide range of services to children with … Determine whether the costs reported by Aspire of Western New York on its CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s … to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and